Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Transfer of case u/s 127 - non existence of agreement between ...

Case Laws     Income Tax

December 25, 2017

Transfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners - Apart from the failure to mention the same in the show cause notice, the only stand of the revenue is that there is an agreement by implication - the first respondent had no jurisdiction to pass the order of transfer. - HC

View Source

 


 

You may also like:

  1. Transfer of case u/s 127 during investigation - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically -...

  2. The case pertains to the transfer of assessment proceedings u/s 127 from Coimbatore to the Central Circle in Kolkata. The respondents seized incriminating materials...

  3. Reopening of assessment u/s 147 - notice under section 148 has been issued by a non jurisdictional AO - It is settled principle of law that when the notice under section...

  4. Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising...

  5. Transfer of case u/s 127(2)(a) - proper and satisfactory reasons - service of notice - It appears that prior to sending the notice dated 07.12.2017, there was agreement...

  6. Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for...

  7. Transfer of case u/s 127 - AO, Agra has not complied with the mandatory requirement of Sec. 127 but suo moto transferred the file from Agra to AO, New Delhi as if he has...

  8. Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still...

  9. Transfer of a case u/s 127(1) - unfortunately CIT apart from stating that case has been transferred for co-ordinating investigation has not given any other reason -...

  10. Non-jurisdictional AO proceeding with the assessment - decentralization of a case after centralization of case - absence of any order of transfer u/s 127 - The court...

  11. Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the...

  12. Power to transfer the case u/s 127 of the Act – Section 127(1) of the Act gives ample power to the Commissioner to transfer a case on a valid and cogent reason - HC

  13. The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The...

  14. Order of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - Even if financial nexus is not palpable between the petitioner and the...

  15. Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT...

 

Quick Updates:Latest Updates